Among the many lessons to be learned from the Covid-19 crisis, the inadequacy of the current framework on VAT rates was emphasised by the Head of Unit Value Added Tax of the Commission’s Directorate-General for Taxation and Customs Union (TAXUD), Patrice Pillet, at an online conference organised by the European Tax Adviser Federation (ETAF) on Tuesday 30 June.
In an attempt to mitigate the impact of the economic crisis caused by the Covid-19 pandemic, several Member States have indeed...